Section 451

Penalty for failure to comply with provisions of section 186.

The Income-tax Act, 2025

  • Act 30 of 2025
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to income-tax.

All sections
    The Assessing Officer may impose on a person, a penalty equal to the sum received by him in contravention of the provisions of section 186.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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